Subheading · Chapter 22 · Section IV, Prepared foodstuffs

HS 2208 20Spirits obtained by distilling grape wine or grape marc

Beverages, spirits and vinegar › Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol., spirit, liqueurs and other spiritnous beverages

Customs duty: 150%; 4 tariff items
GST now: Outside GST
Import policy: Free
Export policy: Free
Unit: litres
Duty in China: 10%; On Indian goods

Search codes Duty abroadRates as on 19 Oct 2026

Codes under this subheading

4 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
Code	Description	Customs duty	GST now	Unit
2208 20 11	Brandy	150%	Outside GST	litres
2208 20 19	Other	150%	Outside GST	litres
2208 20 91	Brandy	150%	Outside GST	litres
2208 20 99	Other	150%	Outside GST	litres

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 4 tariff items: 150%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Import policy (DGFT ITC(HS)) of its tariff items

Free: 4 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

Now Outside GST.
Until 21 September 2025 Outside GST.
Change: Unchanged.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
Section 5(1) of the Integrated Goods and Services Tax Act, 2017Schedule 5(1), S.No. 1	Alcoholic liquor for human consumption	Outside GST

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
2208	Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirit, liquors and other spirituous beverages	0.15%	—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

Free: 4 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 2208 20, and China's below.

China: the same goods (2208 20)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 1 expired under 2208 20. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
2208.20.00.10	Spirit obtained by distilling grape wine, in containers holding >=200 liters装入200升及以上容器的蒸馏葡萄酒制得的烈性酒	10%MFN rate (no APTA concession on this line)	10%	13%	13%	ABRS
2208.20.00.90	Other spirits obtained by distilling grape wine其他蒸馏葡萄酒制得的烈性酒	10%MFN rate (no APTA concession on this line)	10%	13%	13%	ABRS

India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

Every Chinese code in full

2208.20.00Spirits obtained by distilling grape wine

2208.20.00.10Spirit obtained by distilling grape wine, in containers holding >=200 liters装入200升及以上容器的蒸馏葡萄酒制得的烈性酒

Unit: L / kg
MFN import duty: 10%
Provisional import duty: None
General import duty: 180%
Import VAT: 13%
Consumption tax: 20%+0.912元/升
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 10 Oct 2026

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单
BOutbound goods clearance (inspection and quarantine)出境货物通关单

Inspection and quarantine

RImported food hygiene inspection进口食品卫生监督检验
SExported food hygiene inspection出口食品卫生监督检验

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Product name (Chinese and foreign names)品名(中文及外文名称)
3.Raw materials原料
4.Alcoholic strength酒精浓度
5.Import method (bulk processed in zone, bulk processed out of zone, bottled with brand)进口方式(原液区内加工、原液区外加工、原瓶有品牌)
6.Package specifications (package specifications * units per box, xx liters/barrel or xx)包装规格(包装规格*每箱单位数、xx升/桶或xx)
7.Brand (Chinese or foreign names)品牌(中文或外文名称)
8.Grade级别
9.Production area (Chinese and foreign name of the smallest sub-production area)产区(最小子产区中文及外文名称)
10.GTIN
11.CAS
12.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 5%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 8.5%
Serbia: 7%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 5.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

2208200010101Spirits obtained by distilling grape wine, in containers holding 200 litres or more (brandy)装入200升及以上容器的蒸馏葡萄酒制得的烈性酒(白兰地)
2208200010102Spirit obtained by distilling wine, in containers of 200 liters or more (other spirits)装入200升及以上容器的蒸馏葡萄酒制得的烈性酒(其他蒸馏酒)

2208.20.00.90Other spirits obtained by distilling grape wine其他蒸馏葡萄酒制得的烈性酒

Unit: L / kg
MFN import duty: 10%
Provisional import duty: None
General import duty: 180%
Import VAT: 13%
Consumption tax: 20%+0.912元/升
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 10 Oct 2026

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单
BOutbound goods clearance (inspection and quarantine)出境货物通关单

Inspection and quarantine

RImported food hygiene inspection进口食品卫生监督检验
SExported food hygiene inspection出口食品卫生监督检验

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Product name (Chinese and foreign names)品名(中文及外文名称)
3.Raw materials原料
4.Alcoholic strength酒精浓度
5.Import method (bulk processed in zone, bulk processed out of zone, bottled with brand)进口方式(原液区内加工、原液区外加工、原瓶有品牌)
6.Package specifications (package specifications * units per box, xx liters/barrel or xx)包装规格(包装规格*每箱单位数、xx升/桶或xx)
7.Brand (Chinese or foreign names)品牌(中文或外文名称)
8.Grade级别
9.Production area (Chinese and foreign name of the smallest sub-production area)产区(最小子产区中文及外文名称)
10.GTIN
11.CAS
12.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 5%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 8.5%
Serbia: 7%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 5.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

2208200090101Other spirits obtained by distilling grape wine (brandy)其他蒸馏葡萄酒制得的烈性酒(白兰地)
2208200090102Other spirituous beverages obtained by distilling wine (other distilled spirits)其他蒸馏葡萄酒制得的烈性酒(其他蒸馏酒)

2208.20.00.00Spirits obtained by distilling grape wine蒸馏葡萄酒制得的烈性酒Expired

Unit: L / kg
MFN import duty: 10%
Provisional import duty: 5%
General import duty: 180%
Import VAT: 17%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 15%
Updated by China: 30 Dec 2018

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单
BOutbound goods clearance (inspection and quarantine)出境货物通关单

Inspection and quarantine

RImported food hygiene inspection进口食品卫生监督检验
SExported food hygiene inspection出口食品卫生监督检验

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 5%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 3%
Georgia: 0%
Mauritius: 0%

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous2207 10Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher One level up2208Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol., spirit, liqueurs and other spiritnous beverages Next2208 30Whiskies

Sources

GSTN HSN code masterChecked 13 Oct 2026
DGFT ITC(HS) import and export policyChecked 9 Oct 2026
GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
China customs tariff (HS编码网)Checked 19 Oct 2026

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.